PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) (NO. 2) 2015

Transcription

1 WARTA KERAJAAN PERSEKUTUAN 14 Disember December 2015 P.U. (A) 291 FEDERAL GOVERNMENT GAZETTE PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) (NO. 2) 2015 GOOD AND SERVICES TAX (RELIEF) (AMENDMENT) (NO. 2) ORDER 2015 DISIARKAN OLEH/ PUBLISHED BY JABATAN PEGUAM NEGARA/ ATTORNEY GENERAL S CHAMBERS

2 AKTA CUKAI BARANG DAN PERKHIDMATAN 2014 PERINTAH CUKAI BARANG DAN PERKHIDMATAN (PELEPASAN) (PINDAAN) (NO. 2) 2015 PADA menjalankan kuasa yang diberikan oleh seksyen 56 Akta Cukai Barang dan Perkhidmatan 2014 [Akta 762], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa 1. (1) Perintah ini bolehlah dinamakan Perintah Cukai Barang dan Perkhidmatan (Pelepasan) (Pindaan) (No. 2) (2) Perintah ini mula berkuat kuasa pada 1 Januari Pindaan perenggan 3 2. Perintah Cukai Barang dan Perkhidmatan (Pelepasan) 2014 [P.U. (A) 273/2014], yang disebut Perintah ibu dalam Perintah ini, dipinda dalam perenggan 3, dengan memotong perkataan logam berharga pelaburan yang dinyatakan dalam subbutiran 4(1) Jadual Pertama kepada Perintah Cukai Barang dan Perkhidmatan (Pembekalan Dikecualikan) 2014 [P.U. (A) 271/2014] atau. Pindaan Jadual Pertama 3. Perintah ibu dipinda dalam Jadual Pertama (a) berhubung dengan butiran 5 (i) berhubung dengan perenggan (a) dalam ruang (2), dalam ruang (5) (A) dalam perenggan (a), dengan menggantikan perkataan Head dengan perkataan Director ; 2

3 (B) dalam perenggan (b), dengan menggantikan perkataan Head dengan perkataan Director General ; (C) dalam perenggan (c), dengan menggantikan perkataan head dengan perkataan Director ; dan (D) dengan memasukkan selepas perenggan (c) perenggan yang berikut: (d) The Director General of Social Welfare Department or such other officer authorized by him ; (ii) berhubung dengan perenggan (c) dalam ruang (2) (A) dengan memotong perkataan Universities University Colleges Act 1971 dalam ruang itu; dan (B) dengan menggantikan perenggan dalam ruang (5) dengan perenggan yang berikut: The Director General of Higher Education, Department of Higher Education, or such other officer authorized by him ; (iii) dengan memasukkan selepas perenggan (c) dalam ruang (2) dan butir-butir yang berhubungan dengannya dalam ruang (3), (4) dan (5) perenggan yang berikut: 3

4 (1) Item No. (2) Person (d) Skills training providers which conduct skills training programme accredited under the National Skills Development Act 2006 [Act 562] 4 (3) Goods (a) Multimedia equipment directly used as a teaching aid (b) Equipment for science linguistic laboratory (c) Tools equipment for technical or vocational studies (d) Chemical, solution gas for the use in science laboratory (4) Conditions (a) That the goods acquired are directly used for the purpose to provide skills training programme accredited under the National Skills Development Act 2006; (b) that it is proved to the satisfaction of the Director General that the goods are imported or purchased from a registered person, or purchased under the warehousing (5) Certificate to be signed by The Director General of Skills Development or such other officer authorized by him

5 scheme, for the use of the skills training programme. ; (b) berhubung dengan butiran 16A, dalam ruang (4) (i) dengan menggantikan perenggan (b) dengan perenggan yang berikut: (b) such goods are re-imported within twelve months from the date of export; dan (ii) dengan menggantikan perenggan (f) dengan perenggan yang berikut: (f) that where new parts have been added, the relief granted under this item shall operate only in respect of the remaining original parts of the goods re-imported shall be subject to, the repairer certifying the details values of the individual new parts added, payment of the appropriate tax on the new parts that have been added. ; (c) dengan memasukkan selepas butiran 16C butiran yang berikut: (1) Item No. (2) Person 16D. The importer (3) Goods (4) Conditions Goods reimported after being exported solely for the purpose of (a) (i) That the goods are exported reimported by the same route; or (5) Certificate to be signed by The importer 5

6 promotion, research exhibition or (ii) if the goods are reimported by any other route, that export documents endorsed by the export station are produced to the proper officer of customs at the place of reimport certifying that the goods were exported solely for the purpose of promotion, research or exhibition; (b) that the goods are re-imported within twelve months from the date of export; (c) that the export re-import are registered by the proper officer of customs at the time of export re-import; (d) that the goods are identified to the satisfaction of the proper officer of customs; 6 (e) that where new goods have been added, the relief granted under

7 this item shall operate only in respect of the original goods reimported shall be subject to, the importer certifying the details values of the goods added, payment of the appropriate tax on the new goods that have been added. 16E. The importer (a) That the goods are approved by the Director General; Goods reimported under lease, hire or rental contract (b)(i) that the goods are exported reimported by the same route; or The importer (ii) if the goods are re-imported by any other route, export documents endorsed by the export station are produced to the proper officer of customs at the place of reimport within the lease, hire or rental contract period; (c) that the goods are re-imported 7

8 within the lease, hire or rental contract period; (d) that the export re-import are registered by the proper officer of customs at the time of export re-import; (e) that the goods are identified to the satisfaction of the proper officer of customs; (f) that where new goods have been added, the relief granted under this item shall operate only in respect of the original goods reimported shall be subject to, the importer certifying the details values of the goods added, payment of the appropriate tax on the new goods that have been added. ; (d) berhubung dengan butiran 26, dalam ruang (4) (i) dalam perenggan (a), dengan menggantikan perkataan used dengan perkataan imported, purchased or acquired ; dan (ii) dalam perenggan (b), dengan memasukkan selepas perkataan purchased perkataan or acquired ; dan 8

9 (e) dengan memasukkan selepas butiran 30 butiran yang berikut: (1) Item No. (2) Person 31. Any person approved by the Director General (3) Goods Investment precious metal as specified in subitem 4(1) of the First Schedule to the Goods Services Tax (Exempt Supply) Order 2014 [P.U. (A) 271/2014] (4) Conditions (a) That the goods are imported solely for investment purpose not for manufacturing; (b) that the goods are identified to the satisfaction of the proper officer of customs at the time of import; (5) Certificate to be signed by Director General (c) that the security as determined by the proper officer of customs is furnished.. Pindaan Jadual Kedua 4. Perintah ibu dipinda dalam Jadual Kedua (a) dengan menggantikan butiran 1 dengan butiran yang berikut: (1) Item No. (2) Person 1. Any person organizing fund raising event (3) Goods Goods services for charitable purposes (4) Conditions (a) That the person organizing the fund raising event (i) is registered under section 20 of the Act; (5) Certificate to be signed by Certificate not required 9

10 (ii) is licensed under the House to House Street Collections Act 1947 [Act 200] or approved by the relevant authorities; (iii) is not in the business of raising fund; (b) that the relief granted to the same person is not more than four times in one calendar year; (c) that the fund raising event the goods services to be made in such event, are approved by the Director General. ; dan (b) dalam butiran 3, dengan menggantikan perenggan dalam ruang (5) dengan perenggan yang berikut: Certificate not required. 10

11 Dibuat 11 Disember 2015 [SULIT. KE.HF(152)860/01 2(67); Perb.R0.3865/356/1JLD.16(SK.5); PN(PU2)721/VI] DATO SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH Menteri Kewangan Kedua [Akan dibentangkan di Dewan Rakyat menurut subseksyen 56(2) Akta Cukai Barang dan Perkhidmatan 2014] 11

12 GOODS AND SERVICES TAX ACT 2014 GOODS AND SERVICES TAX (RELIEF) (AMENDMENT) (NO. 2) ORDER 2015 IN exercise of the powers conferred by section 56 of the Goods Services Tax Act 2014 [Act 762], the Minister makes the following order: Citation commencement 1. (1) This order may be cited as the Goods Services Tax (Relief) (Amendment) (No. 2) Order (2) This Order comes into operation on 1 January Amendment of paragraph 3 2. The Goods Services Tax (Relief) Order 2014 [P.U. (A) 273/2014], which is referred to as the principal Order in this Order, is amended in paragraph 3, by deleting the words investment precious metal as specified in subitem 4(1) of the First Schedule to the Goods Services Tax (Exempt Supply) Order 2014 [P.U. (A) 271/2014] or. Amendment of First Schedule 3. The principal Order is amended in the First Schedule (a) in relation to item 5 (i) in relation to paragraph (a) in column (2), in column (5) (A) in paragraph (a), by substituting for the word Head the word Director ; (B) in paragraph (b), by substituting for the word Head the word Director General ; (C) in paragraph (c), by substituting for the word head the word Director ; 12

13 (D) by inserting after paragraph (c) the following paragraph: (d) The Director General of Social Welfare Department or such other officer authorized by him ; (ii) in relation to paragraph (c) in column (2) (A) by deleting the words Universities University Colleges Act 1971 in that column; (B) by substituting for the paragraph in column (5) the following paragraph: The Director General of Higher Education, Department of Higher Education, or such other officer authorized by him ; (iii) by inserting after paragraph (c) in column (2) the particulars relating to it in columns (3), (4) (5) the following paragraph: (1) Item No. (2) Person (d) Skills training providers which conduct skills training programme accredited under the National Skills Develop- 13 (3) Goods (a) Multimedia equipment directly used as a teaching aid (b) Equipment for science linguistic laboratory (c) Tools equipment (4) Conditions (a) That the goods acquired are directly used for the purpose to provide skills training programme (5) Certificate to be signed by The Director General of Skills Development or such other officer authorized by him

14 ment Act 2006 [Act 562] for technical or vocational studies (d) Chemical, solution gas for the use in science laboratory accredited under the National Skills Development Act 2006; (b) that it is proved to the satisfaction of the Director General that the goods are imported or purchased from a registered person, or purchased under the warehousing scheme, for the use of the skills training programme. ; (b) in relation to item 16A, in column (4) (i) by substituting for paragraph (b) the following paragraph: (b) such goods are re-imported within twelve months from the date of export; 14

15 (ii) by substituting for paragraph (f) the following paragraph: (f) that where new parts have been added, the relief granted under this item shall operate only in respect of the remaining original parts of the goods re-imported shall be subject to, the repairer certifying the details values of the individual new parts added, payment of the appropriate tax on the new parts that have been added. ; (c) by inserting after item 16C the following items: (1) Item No. (2) Person 16D. The importer (3) Goods 15 (4) Conditions (a) (i) That the goods are exported re-imported by the same route; or Goods reimported after being exported solely for the purpose of promotion, research or exhibition (ii) if the goods are reimported by any other route, that export documents endorsed by the export station are produced to the proper officer of customs at the place of reimport certifying that the goods were exported solely for the purpose of promotion, (5) Certificate to be signed by The importer

16 research exhibition; or (b) that the goods are re-imported within twelve months from the date of export; (c) that the export re-import are registered by the proper officer of customs at the time of export re-import; (d) that the goods are identified to the satisfaction of the proper officer of customs; (e) that where new goods have been added, the relief granted under this item shall operate only in respect of the original goods reimported shall be subject to, the importer certifying the details values of the goods added, payment of the appropriate tax on the new goods that have been added. 16E. The importer Goods reimported under lease, hire or rental contract (a) That the goods are approved by the Director General; The importer 16

17 (b)(i) that the goods are exported reimported by the same route; or (ii) if the goods are re-imported by any other route, export documents endorsed by the export station are produced to the proper officer of customs at the place of reimport within the lease, hire or rental contract period; (c) that the goods are re-imported within the lease, hire or rental contract period; (d) that the export re-import are registered by the proper officer of customs at the time of export re-import; (e) that the goods are identified to the satisfaction of the proper officer of customs; (f) that where new goods have been added, the relief 17

18 granted under this item shall operate only in respect of the original goods reimported shall be subject to, the importer certifying the details values of the goods added, payment of the appropriate tax on the new goods that have been added. ; (d) in relation to item 26, in column (4) (i) in paragraph (a), by substituting for the word used the words imported, purchased or acquired ; (ii) in paragraph (b), by inserting after the word purchased the words or acquired ; (e) by inserting after item 30 the following item: (1) Item No. (2) Person 31. Any person approved by the Director General (3) Goods Investment precious metal as specified in subitem 4(1) of the First Schedule to the Goods Services Tax (Exempt Supply) Order 2014 [P.U. (A) (4) Conditions (a) That the goods are imported solely for investment purpose not for manufacturing; (b) that the goods are identified to the satisfaction of the proper officer of (5) Certificate to be signed by Director General 18

19 271/2014] customs at the time of import; (c) that the security as determined by the proper officer of customs is furnished.. Amendment of Second Schedule 4. The principal Order is amended in the Second Schedule (a) by substituting for item 1 the following item: (1) Item No. (2) Person 1. Any person organizing fund raising event (3) Goods Goods services for charitable purposes (4) Conditions (a) That the person organizing the fund raising event (i) is registered under section 20 of the Act; (5) Certificate to be signed by Certificate not required (ii) is licensed under the House to House Street Collections Act 1947 [Act 200] or approved by the relevant authorities; (iii) is not in the business of raising fund; 19

20 (d) that the relief granted to the same person is not more than four times in one calendar year; (e) that the fund raising event the goods services to be made in such event, are approved by the Director General. ; (b) in item 3, by substituting for the paragraph in column (5) the following paragraph: Certificate not required. Made 11 December 2015 [SULIT. KE.HF(152)860/01 2(67); Perb.R0.3865/356/1JLD.16(SK.5); PN(PU2)721/VI] DATO SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH Second Minister of Finance [To be laid before the Dewan Rakyat pursuant to subsection 56(2) of the Goods Services Tax Act 2014] 20